01480cas a2200241 a 4500 AALejournalIMF008859 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451861570 1018-5941 BD-DhAAL BD-DhAAL Dalsgaard, Thomas. U.S. Tax Reform : An Overview of the Current Debate and Policy Options / Thomas Dalsgaard. Washington, D.C. : International Monetary Fund, 2005. 1 online resource (29 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students In the context of the current tax policy debate in the United States, this paper reviews and discusses some of the main recurrent themes, as well as some of the most important tax reform proposals put forward over the past two decades. It finds that although there seems to be widespread agreement that the current tax system is too complex, unfair, and distortionary, little or no consensus exists on how best to improve it. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2005/138 Full text available on IMF http://elibrary.imf.org/view/journals/001/2005/138/001.2005.issue-138-en.xml IMF e-Library